amendments to increase.....Tags : Mutual fund, transparency, disclosure, offer documents
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Nomination for Mutual Fund Unit Holders - Extension of timelines(27.09.2023)
1. SEBI vide Circular No. SEBI/HO/IMD/IMD-II DOF3/P/CIR/2022/82 dated June 15, 2022 read with SEBI Circular No. SEBI/HO/IMD/IMD-I DOF1/P/CIR/2022/105 .....
Tags : Mutual Fund, Unit Holders, Timelines
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Refund shall be effected on production of necessary documents of evidences(27.06.2017)
Present appeal is against impugned order dated 11.1.2016 passed by Commissioner of Customs (A) whereby Commissioner (A) set aside the Order-in-Origina.....
Tags : Refund, Eligibility, Document, Production
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Date of filing of refund application needs to be taken for grant of interest(05.04.2022)
The issue involved is whether the Appellant is entitled for interest in respect of the refund claim already granted. The brief facts of the case are t.....
Tags : Refund, Interest, Grant
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Doctrine of sovereign immunity not applicable to cases of fundamental rights violation, hence, cannot be used as a defence in public law(12.08.2016)
In present writ petition, Petitioners, migrants of State of Jammu & Kashmir State had planned to take out a peaceful protest March upto Delhi for vent.....
Tags : Fundamental rights, Violation, Compensation
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Statute provides for mandatory payment of interest and there is no discretionary power with the Revenue Authority in the matter of interest(25.05.2022)
The issue involved in present appeal is whether the Commissioner (Appeals) has rightly rejected the claim of interest, on the grant of belated refunds.....
Tags : Refund, Interest, Entitlement
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High Court in the UK dismisses review to make Bridge a sport(15.10.2015)
A High Court in the United Kingdom dismissed a challenge against Sport England’s decision to not make ‘Bridge’ a sport. ‘Bridge’ a popular card game p.....
Tags : Uk, bridge, sport, high court, lottery fund
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Sikkim High Court Dismisses Plea Alleging Misappropriation of Covid-19 Funds(17.06.2021)
Sikkim High Court has dismissed a Public Interest Litigation seeking enquiry into alleged misappropriation of funds under Covid-19 package provided to.....
Tags : Sikkim High Court, Misappropriation of Covid-19 Funds
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Karnataka High Court Issues Notice on MBBS Graduates' Plea Against Govt Notification(17.06.2021)
Karnataka High Court has issued notice to the State Government and other respondents on a batch of petitions filed challenging the notification issued.....
Tags : Sikkim High Court, Misappropriation of Covid-19 Funds
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Mad. HC: Not Paying Junior Lawyers Minimum Stipends is Violative of their Fundamental Rights(07.06.2024)
Mad. HC has observed that extracting work from junior lawyers without payment is exploitation and directly in violation of fundamental rights enshrine.....
Tags : Madras High Court, Fundamental Rights, Minimum Stipends
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Gauhati High Court: Chief Secretary’s Statement Sought on Inadequacy of Funds(11.06.2024)
Gauhati High Court has sought the statement of the Assam Government’s Chief Secretary to apprise the Court about the inadequate disbursement of compen.....
Tags : Gauhati High Court, Inadequacy of Funds, Assam Government
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Addendum to SEBI Circular on Development of Passive Funds(28.07.2022)
1. This has reference to SEBI circular No. SEBI/HO/IMD/DOF2/P/CIR/2022/69 dated May 23, 2022 on "Development of passive funds". The provisions of the .....
Tags : Addendum, Development, Passive Funds
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Once it is proved that, debit/credit note have been acted upon and the incidence of duty earlier passed on, have been neutralised, refund would be admissible(04.07.2022)
The issue in present appeal is whether the refund claim filed by the Appellant for excess duty paid due to price revision with retrospective effect, w.....
Tags : Duty, Refund, Entitlement
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Delhi HC Seeks Government Reply on CAG Audit Citing Misuse of Workers’ Funds(15.07.2020)
Delhi High Court has asked the Aam Aadmi Party Government to reply to Comptroller and Auditor General’s audit findings on irregularities in a cess fun.....
Tags : Delhi High Court, Misuse of Workers’ Funds
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CESTAT, Bangalore Allows Refund of Cenvat Credit as Transition Merely an Error(05.07.2021)
Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Bangalore has allowed the refund of cenvat credit as the transition of refund amount mer.....
Tags : Customs, Excise, and Service Tax Appellate Tribunal, Refund of Cenvat Credit
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CBDT Extends Time to Process Refunds in Non-Scrutiny Cases for Assessment Year 2017-18(07.07.2021)
Central Board of Direct Taxes has extended the time for processing refunds in non-scrutiny cases for assessment year 2017-18 up to 30th September, 202.....
Tags : Central Board of Direct Taxes, Process Refunds in Non-Scrutiny Cases for Assessment Year 2017-18
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ITAT: Commission Earned on Distribution of Indian Mutual Fund Outside India is Not Taxable(10.06.2022)
Income Tax Appellate Tribunal (ITAT) has held that commission earned on distribution of Mutual Funds schemes of an Indian fund outside India cannot be.....
Tags : ITAT, Mutual Funds, Distribution
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SC: Stubble Burning is a Blatant Violation of Fundamental Rights Guaranteed Under Article 21(24.10.2024)
Supreme Court has observed that there is a fundamental right vesting in every citizen under Article 21 of the Constitution of India to live in a pollu.....
Tags : Supreme Court, Fundamental Right, Stubble Burning
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SC: Right to Live in a Pollution-Free Atmosphere is a Fundamental Right of Every Citizen(12.11.2024)
SC has observed that right to live in a pollution-free atmosphere is a fundamental right of every citizen protected by Article 21 of COI. No religion .....
Tags : Supreme Court, Fundamental Right, Article 21
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Any sum by way of any discount or rebate shall be deducted and shall not be included in sale price(23.02.2018)
The Appellant-Assessee manufactures cylinders for storage of Liquefied Petroleum Gas (LPG). At the relevant time, the entire production was for supply.....
Tags : Refund, Denial, Validity
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A refund can be claimed by a person who has borne the incidence of tax(05.09.2022)
Appellant has filed present Appeal to assail the order passed by the Commissioner (Appeals), by which the order passed by the adjudicating authority r.....
Tags : Refund claim, Rejection, Legality
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Any amount deposited during investigation has to be treated as pre-deposit and the same is neither hit by limitation nor by unjust enrichment(27.09.2022)
The issue involved in present appeal is whether the Court below have erred in reducing the amount of refund, which was in the nature of pre- deposit, .....
Tags : Pre-deposit, Refund, Interest
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Allahabad HC Issues Notices on Contempt Plea Against UP Advocates Welfare Funds Trustees Committee(07.09.2020)
Allahabad High Court has issued notices to the Chairman and Secretary of the Uttar Pradesh Advocates Welfare Funds Trustees Committee, in a Contempt P.....
Tags : Allahabad High Court, UP Advocates Welfare Fund
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Allahabad HC Denies Bail to Ex-MLA Mukhtar Ansari in Funds Misappropriation Case(14.06.2022)
Allahabad High Court while denying bail to former MLA Mukhtar Ansari n connection with a case over misappropriation of MLA funds, called him a dreaded.....
Tags : Allahabad High Court, Funds Misappropriation, Bail
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Iowa SC: State Constitution Does Not Provide a Fundamental Right to Abortion(22.06.2022)
Supreme Court of the State of Iowa (United States of America) has held that the State Constitution is not a source to claim abortion as a fundamental .....
Tags : Iowa Supreme Court, Abortion, Fundamental Right
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Cal. HC: Cannot Label Regulatory Measures Under GST Act as Violative of Fundamental Right to Trade(20.12.2024)
Calcutta High Court has held that regulatory measures under the Goods and Services Tax Act, 2017 are necessary to ensure compliance and prevent tax ev.....
Tags : Calcutta High Court, Fundamental Right, Regulatory Measures
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Cal. HC: Cannot Label Regulatory Measures Under GST Act as Violative of Fundamental Right to Trade(20.12.2024)
Calcutta High Court has held that regulatory measures under the Goods and Services Tax Act, 2017 are necessary to ensure compliance and prevent tax ev.....
Tags : Calcutta High Court, Fundamental Right, Regulatory Measures
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Mad. HC: Surplus Funds of Temple Cannot be used to Construct Shopping Complexes(13.01.2025)
Madras HC has clarified that surplus funds of temple, which is a religious institution can be used only for the specified purposes and cannot be used .....
Tags : Madras High Court, Shopping Complexes, Surplus Funds
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Presumption of due service arises, when 'Notice' is sent to the proper and correct address(25.01.2023)
The 'Appellant' / 'Bank' has preferred the instant Comp. App. before present 'Tribunal' as an 'Aggrieved Person' being dissatisfied with the 'impugned.....
Tags : Direction, Refund, Notice
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Refund claimed after one year is time barred in terms of provisions of Section 11B of Central Excise Act(22.08.2022)
In facts of present case, the refund is filed for the excess payment of the Service Tax after period of 1 year. The refund was rejected on the ground .....
Tags : Refund, Provision, Time barred
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Any person claiming refund of any duty is to make an application before the expiry of one year from the date of payment of such duty or interest(28.08.2023)
Present Petition impugns the rejection of a refund claim of Rs. 38,90,832 vide order passed by the Respondent no.3-Assistant Commissioner of Customs, .....
Tags : Refund claim, Rejection, Legality
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SEBI Permits Mutual Funds to Invest in Unlisted NCDs(03.10.2019)
Securities and Exchange Board of India has permitted mutual funds to invest in unlisted non-convertible debentures (NCDs) up to a maximum of 10 per ce.....
Tags : SEBI, Mutual Fund
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Delhi HC Directs AAP Government to Release Funds to Four DU Colleges(05.11.2020)
Delhi High Court has directed the Aam Aadmi Party government to release funds to four Delhi University colleges, fully funded by it, to enable them to.....
Tags : Delhi High Court, Delhi University, Release of Funds
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SC: Citizens Should Approach High Courts First for Enforcing Fundamental Rights(17.11.2020)
Supreme Court has said that it wished to discourage petitions under Article 32 in the Court for enforcement of fundamental rights and said that citize.....
Tags : Supreme Court, Enforcing Fundamental Rights
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SC: Failure to Inform Accused About Hearing of Appl. for Ext. of Time for Investigation Violates FR(26.09.2022)
Supreme Court has held that the failure to produce the accused before the Court at the time of consideration of the application for extension of time .....
Tags : Supreme Court, Fundamental Rights, Extension of Time
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NCLAT: Cannot Withhold Income Tax Refund Received by Bank During CIRP In CD's Account(11.07.2025)
NCLAT New Delhi bench has held that during the Corporate Insolvency Resolution Process, Income Tax Refund received by the bank in the corporate debtor.....
Tags : NCLAT New Delhi, Income Tax Refund, Corporate Debtor
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SC: If Citizens Want to Enjoy Fundamental Right it Should be With Reasonable Restrictions(15.07.2025)
Supreme Court has stated that if citizens want to enjoy the fundamental right of speech and expression, it should be with the reasonable restrictions......
Tags : Supreme Court, Fundamental Right, Reasonable Restrictions
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Extra Duty Deposit be refunded without filing of refund claim(26.07.2022)
Present appeal has been filed by China Steel Corporation India Pvt Ltd against denial of refund of Extra Duty Deposit paid by them in terms of CBEC Ci.....
Tags : EDD, Refund, Grant
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When agreement is for sale of immovable property on which stamp duty is paid and the document is registered under the Registration Act, extended period of two years would be applicable(10.10.2023)
Present petition under Article 226/227 of the Constitution of India, 1950 is filed challenging the order whereby refund of Rs.19,725 being the stamp d.....
Tags : Refund, Entitlement, Time-period
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SC Asks CBI to Accelerate Investigation in Multi-Crore Rupee Chit-Fund Scam Cases(01.12.2015)
Supreme Court has asked CBI to accelerate its investigation in multi-crore rupee chit-fund scam cases against Seashore group of companies in Odisha.
Tags : Supreme Court , multi-crore rupee chit-fund scam cases , Seashore group of companies
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Saradha Chit Fund Scam: Madras HC Grants Nalini Chidambaram Interim Protection from Arrest(14.01.2019)
Madras High Court has granted Nalini Chidambaram interim protection from arrest by the CBI in the Saradha chit fund case till she obtains regular anti.....
Tags : Madras High Court, Saeadha Chit Fund Scam, Nalini Chidambaram
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Delhi HC Asks Petitioners to Approach CVC Regarding Alleged Misuse of Funds by Delhi Govt Hospitals(14.01.2019)
Delhi High Court has asked two advocates to place before the Central Vigilance Commission (CVC) their petition against alleged misappropriation/misuse.....
Tags : Delhi High Court, Misuse of Funds by Delhi Govt Hospitals
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Delhi HC Pulls Up AAP Over Funds for Hiring Judicial Support Staff(28.10.2020)
Delhi High Court has pulled up the Aam Aadmi Party Government for making the subordinate judiciary “run from pillar to post” to get funds sanctioned f.....
Tags : Delhi High Court, Funds for Hiring Judicial Support Staff
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Gujarat Court Denies Bail to Teesta Setalvad And RB Sreekumar in Fabrication of Evidence Case(01.08.2022)
Gujarat Court while denying bail to Teesta Setalvad & RB Sreekumar in case of fabrication of evidence in relation to 2002 Gujarat riots larger conspir.....
Tags : Gujarat Court, Gujarat Riots Larger Conspiracy, Monetary Fund
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P&H HC: Default Bail Can Be Granted by Magistrate/Sessions Court Even If Bail Plea Pending Before HC(14.08.2025)
Punjab & Haryana HC has ruled that Magistrates/Sessions Courts can grant default bail under Sec 167(2) of Criminal Procedure Code, even if, regular ba.....
Tags : Punjab and Haryana High Court, default bail, Section 167(2) CrPC, BNSS, Article 21, statutory right, fundamental rights
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Calcutta HC Directs Conduct of Enquiry into Alleged Misappropriation of Govt Scheme Funds(20.01.2022)
Calcutta High Court has directed the District Magistrate, South 24 Parganas to conduct an enquiry into the alleged misappropriation of funds allocated.....
Tags : Calcutta High Court, Alleged Misappropriation of Govt Scheme Funds
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Uttarakhand HC Stays Operation of Circular Inhibiting Refund Claims(24.01.2022)
Uttarakhand High Court has stayed the operation of a Circular issued by the Revenue Authorities, to the extent it inhibits refund claims for a period .....
Tags : Uttarakhand High Court, Refund Claims
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Kerala HC Enquires on Progress of Crowd Funding Scheme for Patients with Rare Disease(27.01.2022)
Kerala High Court has directed the Centre and State to file affidavits within a month indicating inter alia the progress of the crowd funding scheme s.....
Tags : Kerala High Court, Crowd Funding Scheme, Patients with Rare Disease
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SC: Courts Can’t Grant Refund if it is Not Specifically Prayed for in Specific Performance Suit(15.12.2022)
Supreme Court has held that unless a plaintiff specifically seeks the refund of the earnest money at the time of filing of the suit or by way of amend.....
Tags : Supreme Court, Specific Performance Suit, Refund
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Supreme Court: Judicial Decisions Do Not Lead to Infringement of Fundamental Rights(22.02.2024)
Supreme Court has restated that a judicial decision that has been given by a court of competent jurisdiction cannot be challenged on the grounds of vi.....
Tags : Supreme Court, Fundamental Rights, Judicial Decision
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SEBI Notifies Rules on Co-Investment Made by Investors of Alternative Investment Funds(15.11.2021)
Securities and Exchange Board of India (SEBI) has notified the Securities and Exchange Board of India (Alternative Investment Funds) (Fifth Amendment.....
Tags : Securities and Exchange Board of India, Investors of Alternative Investment Funds
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Where the payment made during search is not voluntary, the taxpayer is required to be refunded said deposits(05.12.2023)
The Petitioner has filed the present petition principally challenging the search / inspection conducted at his business premises under Section 67(1) o.....
Tags : Search, Legality, Refund
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Legitimate right to seek refund cannot be foreclosed on account of technical glitches(22.12.2023)
The Petitioner has filed the present petition, aggrieved by the denial of refund of unutilised input tax credit (ITC) accumulated in respect of the Go.....
Tags : Refund, Denial, Legality
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Assessing Officer has no authority to withhold the refund on ground that, assessee has filed belated return or invalid return(17.11.2023)
In facts of present case, the assessee is a religious Trust duly registered under Section 12A of the Income Tax Act,1961. The Assessing Officer found .....
Tags : Assessment, Refund, Entitlement
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Assessee is deemed to have passed on the full incidence of service tax refund to the service receiver unless the contrary is proved(21.03.2024)
The Appellant has assailed the order-in-appeal, whereby the rejection of the refund claim on the ground of unjust enrichment in terms of Section 11 B .....
Tags : Refund, Rejection, Legality
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Del. HC: Fundamental Rights of Foreigners Limited to Right to Life and Personal Liberty Under A. 21(12.01.2024)
Delhi High Court has held that the Fundamental Right of any foreigner or suspected foreigner is limited to the one declared under Article 21 of the Co.....
Tags : Delhi High Court, Fundamental Right, Right to Life
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Bom. HC Allows Refund of Stamp Duty Beyond Limitation Period(15.01.2024)
Bombay HC has allowed stamp duty refund to a flat purchaser on cancellation of flat purchase agreement after the expiry of limitation period of 5 year.....
Tags : Bombay High Court, Refund, Limitation, Stamp Duty
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Kar. HC: Taking Away Job of Employee Without Enquiry is Violation of Fundamental Rights(15.01.2024)
Karnataka High Court has held that if a criminal case has been registered against an employee, he/she cannot be dismissed from service without holding.....
Tags : Karnataka High Court, Employee, Fundamental Rights, Article 21
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Del. HC: No Presumption in Law that Acquisition of MF is Necessarily for Trade & Not for Investment(17.01.2024)
Delhi HC has held that it is important to ascertain the intent considering the time period and purpose for which the shares or mutual funds (MF) are h.....
Tags : Delhi High Court, Mutual Funds, Trade, Investment
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SEBI Reviews Mutual Fund Advertisement Norms(16.03.2017)
Securities and Exchange Board of India has directed mutual funds to disclose performance of their schemes since inception and during preceding one-yea.....
Tags : SEBI, Mutual Fund Advertisement
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CIVIL - Saradha Chit Fund Case: SC Seeks Response from Airtel, Vodafone to CBI’s Plea(30.03.2019)
Supreme Court has sought a response from telecom service providers Bharti Airtel Ltd. and Vodafone on a CBI plea that they came out with “surprisingly.....
Tags : Supreme Court, Saradha Chit Fund Scam
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SC Sets Aside Bail Granted to J&K Businessman in Terror Funding Case(03.04.2019)
Supreme Court has set aside the Delhi High Court order which granted bail to Jammu and Kashmir based influential businessman Zahoor Ahmad Shah Watali .....
Tags : Supreme Court, Terror Funding Case
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Madras HC Questions Commissioner on Stopping of Vehicle Collecting Funds for Ram Temple(26.02.2021)
Madras High Court has summoned the Commissioner of Police, Madurai, to appear before it on 1st March, 2021 to answer as to why even after the Court ha.....
Tags : Madras High Court, Funds for Ram Temple
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Kerala HC: Funds for Tribal People Under Various Schemes Not to be Diverted(26.02.2021)
Kerala High Court has ordered that funds available under various schemes for tribal people should not be diverted in any manner and they should accord.....
Tags : Kerala High Court, Funds for Tribal People
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Del. HC: Refund Can’t be Denied if Application Couldn’t be Uploaded Due to Technical Glitches(28.12.2023)
Delhi High Court has held that the assessee’s legitimate right to seek refund couldn’t be foreclosed if he attempted to upload his application for ref.....
Tags : Delhi High Court, Refund, Technical Glitches
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Delhi High Court: Department Directed to Consider ITC Refund in Light of Circular Issued by CBIC(13.02.2024)
Delhi High Court has directed the department to consider refund of Input Tax Credit (ITC) in light of circular issued by Central Board of Indirect Tax.....
Tags : Delhi High Court, ITC Refund, CBIC
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CBDT Extends Time Period for Processing Income Tax Returns with Refund Claims(01.10.2021)
Central Board of Direct Taxes (CBDT) notified the extension of the time period for Processing returns with refund claims beyond prescribed time limits.....
Tags : Central Board of Direct Taxes, Income Tax Returns with Refund Claims
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Karnataka High Court: Limitation Period Not Applicable for Refund of Service Tax(06.10.2021)
Karnataka High Court has held that the limitation period is not applicable for refund of service tax wrongly paid on late payment charges (LPC).
Tags : Karnataka High Court, Refund of Service Tax
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SC: Government of Uttarakhand Explains ‘Misutilization’ of CAMPA Funds(20.03.2025)
Government of Uttarakhand has explained the misutilization of CAMPA (Compensatory Afforestation Fund Management and Planning Authority) funds to the S.....
Tags : Government of Uttarakhand, CAMPA Funds, Misutilization
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AP HC: Employees Engaged in Loading, Maintenance Covered under Definition of Employee(25.03.2025)
AP HC has held that employees engaged by security agencies, for loading/unloading, office/factory maintenance and pay loader work would be covered by .....
Tags : AP High Court, Employee, Provident Fund
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Bom. HC: Citizens Don’t Have Fundamental Right to be Buried at a Specific Place(02.04.2025)
Bombay High Court while directing removal of a crematorium constructed nearby residential societies, has held that the citizens do not have a fundamen.....
Tags : Bombay High Court, Fundamental Right, Crematorium
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SC: If ED Claims that it has Fundamental Rights, it Should Worry about Rights of Others too(10.04.2025)
Supreme Court while questioning Directorate of Enforcement (ED) for filing petition for transfer of corruption case, has stated that If ED claims that.....
Tags : Supreme Court, Directorate of Enforcement, Fundamental Rights
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SC: Value of Returned Goods is to be Considered for Determining Value for Refund Under Excise Act(06.09.2022)
Supreme Court has held that the value of the returned goods is to be considered for the purpose of determining the value for refund under Section 173L.....
Tags : Supreme Court, Refund, Returned Goods
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SC: Right to Establish Educational Institution is FR, Can't be Restricted by Executive Instruction(16.09.2022)
Supreme Court has held that the right to establish an educational institution is a fundamental right (FR) under Article 19(1)(g) of the Constitution o.....
Tags : Supreme Court, Fundamental Rights, Execution Instruction
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SC: PF Can’t be Withheld Without Proving Actual Loss Caused by Employee(09.11.2023)
Supreme Court has held that as per Punjab National Bank (Officers’) Service Regulations, 1979 bank could withhold the Provident Fund (PF) amount only .....
Tags : Supreme Court, Provident Fund, Punjab National Bank
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SC: PF Can’t be Withheld by Bank Without Proving Actual Loss Caused by Employee(09.11.2023)
Supreme Court has held that as per Punjab National Bank (Officers’) Service Regulations, 1979 bank could withhold the Provident Fund (PF) amount only .....
Tags : Supreme Court, Provident Fund, Punjab National Bank
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Supreme Court: Provident Fund Dues Have Priority over a Bank’s Claim under the SARFAESI Act(21.11.2025)
SC held that employees’ provident fund dues take precedence over banks' priority claims when a company’s assets are sold under the SARFAESI Act. It ru.....
Tags : Provident Fund, Bank’s Claim,
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Supreme Court: Provident Fund Dues Have Priority over a Bank’s Claim under the SARFAESI Act(24.11.2025)
Supreme Court held that employees' provident fund dues under the EPF Act take precedence over banks’ claims under the SARFAESI Act, reaffirming that t.....
Tags : Provident Fund, Bank’s Claim, Priority
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PFRDA Eases Exit Process, Allows Online Exit from NPS Scheme from April 1(05.02.2016)
Pension Fund Regulatory and Development Authority (PRFDA), in order to make exit process easier under the National Pension System (NPS), has allowed .....
Tags : Pension Fund Regulatory and Development Authority, NPS
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CRIMINAL - Saradha Chit Fund Scam: Calcutta HC Grants Interim Protection to Nalini Chidambaram from Arrest(19.02.2019)
Calcutta High Court has granted interim protection to Nalini Chidambaram, wife of former Union Finance Minister P Chidambaram, from arrest by CBI for .....
Tags : Calcutta High Court, Saradha Chit Fund Scam
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When documents established that goods imported co-relates with the invoices, refund should not be denied on some minor variation in describing goods(04.04.2024)
In facts of present case, the Appellant filed refund claim for refund of Special Additional Duty paid by them at the time of import of goods as under .....
Tags : Refund claim, Denial, Legality
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A person cannot be made to wait indefinitely for possession of flat allotted and is entitled to seek refund of amount paid(02.04.2020)
The Appellant-Builder launched a residential project by the name “Araya Complex” in Sector 62, Golf Course Extension Road, Gurugram. The Respondent- F.....
Tags : Refund, Interest, Entitlement
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A person cannot be made to wait indefinitely for possession of flat allotted and is entitled to seek refund of amount paid(02.04.2019)
The Appellant-Builder launched a residential project by the name “Araya Complex” in Sector 62, Golf Course Extension Road, Gurugram. The Respondent- F.....
Tags : Refund, Interest, Entitlement
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Department must adhere to the timeline for refund stipulated under Section 38(3) of the Delhi Value Added Tax Act(01.05.2024)
The issue for consideration is whether the timeline for refund under Section 38(3) of the Delhi Value Added Tax Act, 2004 must be mandatorily followed.....
Tags : Refund, Direction, Legality
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SC Transfers Advertisement Funds of Delhi Govt. for RRTS Project(21.11.2023)
Supreme Court while expressing disappointment over Delhi Government not fulfilling its assurance to allocate funds for the Regional Rapid Rail Transit.....
Tags : Supreme Court, Advertisement Funds, RRTS Project
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Delhi High Court: Refund Dispute Between a Passenger and Airline is Not a Commercial Dispute(24.09.2025)
Delhi High Court held that an agreement for providing basic services in exchange for payment cannot automatically be treated as a commercial agreement.....
Tags : Refund, Commercial Dispute, Airline
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Kerala High Court: Repayment of Misappropriated Funds Does Not End Criminal Prosecution(25.09.2025)
Kerala High Court held that repaying the misappropriated amount or its value in corruption cases does not end criminal prosecution. The court clarifie.....
Tags : Misappropriated Funds, Criminal Prosecution, Corruption
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Allahabad HC: Taxpayers Shouldn’t Suffer Due to Delay in Genuine Refunds by Assessing Officer(13.10.2025)
Allahabad High Court ruled that when a taxpayer submits the required documents for TDS refund, the Assessing Officer must process the refund without u.....
Tags : Taxpayers, Refunds, Assessing Officer
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Bombay HC: Telephonic/Email Communications No Substitute For In-Person Hearing(18.03.2021)
Bombay High Court has ruled that telephonic or email communications could not be a substitute for the right of a personal hearing in a Goods and Servi.....
Tags : Bombay High Court, GST Refund Claim
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Delhi HC: Employee of BRO Has No Fundamental Right to Claim Deputation to Another Organization(07.02.2022)
Delhi High Court has held that an employee of the Border Roads Organisation has no fundamental right to claim a deputation to any other Organisation o.....
Tags : Delhi High Court, Fundamental Right to Claim Deputation
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CDRC: Institute Conducting Physical Classes Can't Force Online Classes on Students(06.02.2023)
Delhi Consumer Dispute Redressal Commission while directing medical coaching institution to refund the entire advance fees paid by a student has held .....
Tags : Consumer Dispute Redressal Commission, Online Classes, Fees, Refund
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Gau. HC: Primary Duty of the State to Disburse Funds Under Victim Compensation Scheme(09.04.2024)
Gauhati High Court while stating that it is the primary duty of the State to provide fund for the disbursement of compensation to the victims under th.....
Tags : Gauhati High Court, Victim Compensation Scheme, Funds
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CESTAT Directs Central Excise Dept. to Reconsider Refund of Cenvat Credit to Tata Consumer Products(14.03.2022)
Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Bangalore has directed the Central Excise Department to reconsider the refund of cenvat c.....
Tags : Customs, Excise and Service Tax Appellate Tribunal, Refund of Cenvat Credit , Tata Consumer Products
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ITAT, Dehradun: Interest on Income Tax Refund Not on Permanent Establishment Not Business Income(14.03.2022)
Income Tax Appellate Tribunal, Dehradun has ruled that interest on income tax refund received by a foreign enterprise is not effectively connected to .....
Tags : Income Tax Appellate Tribunal, Interest on Income Tax Refund
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SEBI Clarifies Regarding Transactions in Mutual Funds Facilitated by Online Platforms(16.03.2022)
Securities and Exchange Board of India has clarified regarding transactions in mutual funds facilitated by online platforms. The Board has said paymen.....
Tags : Securities and Exchange Board of India, Transactions in Mutual Funds
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Refund claim cannot be converted into rebate claim without following prescribed procedure(15.05.2017)
In facts of present case, Appellants are engaged in manufacture of excisable goods falling under Chapter Heading 7308 90 90 of Central Excise Tariff A.....
Tags : Refund, Entitlement, Procedure, Compliance
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Refund claim cannot be rejected merely because service provider has not mentioned registration number in invoices(04.06.2020)
The brief facts of the case are that, the Appellant is a merchant exporters engaged in the business of export of goods. The Appellant originally filed.....
Tags : Refund, Denial, Legality
read»
Refund of stamp duty should not be denied on mere technicalities(17.05.2024)
The instant appeal is directed against the judgment and order impugned passed by the High Court whereby the High Court, dismissed the Appellant's dema.....
Tags : Stamp duty, Refund, Entitlement
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SC Issues Notice on Plea Seeking Full Refund for Flight Tickets Cancelled During Lockdown(27.04.2020)
Supreme Court has issued notice in a plea seeking appropriate directions to airlines for a full refund of the ticket amount in relation to all flights.....
Tags : Supreme Court, Refund for Flight Tickets
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Allahabad HC: Refund Application Under GST Cannot be Rejected on Grounds of Delay(16.03.2022)
Allahabad High Court has observed that the refund application under the Goods and Service Tax (GST) cannot be rejected merely on the ground of delay.
Tags : Allahabad High Court, Refund Application Under GST
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Delhi HC: Can’t Deny Applications for ITC Refund on Mere Suspicion(13.03.2023)
Delhi High Court while directing Department to initiate a refund of Input Tax Credit (ITC) has held that applications for refund of ITC cannot be reje.....
Tags : Delhi High Court, Input Tax Credit, Refund
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SC Allows Disbursal of Funds to Depositors from SEBI Sahara Fund(30.03.2023)
Supreme Court has allowed Centre’s application seeking allocation of ? 5,000 crore out of ? 24,979 crores from SEBI-Sahara Fund to repay the dues of t.....
Tags : Supreme Court, SEBI-Sahara Fund, Sahara Group, Depositors
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Ker. Lok Ayukta Refers Complaint Against Chief Minister & Ors. In CMDRF Misuse Case to Full Bench(31.03.2023)
Kerala Lokayukta has referred the complaint against Chief Minister Pinarayi Vijayan and former Ministers in misuse of amount in Chief Minister Disaste.....
Tags : Kerala Lokayukta, Chief Minister Disaster Relief Fund, Full Bench
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Byju’s Second Rights Issue for Raising Funds Halted by NCLT(14.06.2024)
National Company Law Tribunal has retrained ed-tech firm Byju’s from going ahead with the present rights issue which is in progress, till the disposal.....
Tags : NCLT, Byju’s, Raising Funds
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Byju’s Second Rights Issue for Raising Funds Halted by NCLT(14.06.2024)
National Company Law Tribunal has retrained ed-tech firm Byju’s from going ahead with the present rights issue which is in progress, till the disposal.....
Tags : NCLT, Byju’s, Raising Funds
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Arbitration clause in Agreement does not bar jurisdiction of Consumer Fora to entertain Complaint(21.05.2019)
The brief facts in present case are that the Complainant, lured by the rosy representation of the officials of the Developer and the promise of posses.....
Tags : Service, Deficiency, Refund, Entitlement
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Authority has complete jurisdiction to decide complaint in regard to non-compliance of obligations by the promoter(05.02.2019)
A complaint was filed under Section 31 of the Real Estate (Regulation and Development) Act, 2016 read with rule 28 of the Haryana Real Estate (Regulat.....
Tags : Delayed possession, Refund, Entitlement
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Assessee who is eligible for cenvat credit and unable to take the credit due to CGST regime after 1st July, 2017 shall be eligible for the cash refund(14.05.2024)
The issue involved in the present case is that whether the appellant is eligible to claim refund of CVD and SAD in respect of payment of custom duty f.....
Tags : Duty, Refund, Eligibility
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In absence of any allegation of fraud or collusion, CA certificate is sufficient to grant the refund claim(25.06.2024)
Issue in the present appeal is regarding refund of Special Additional Duty paid on import of goods. The Appellant had re-imported goods and it was cle.....
Tags : Refund, Denial, Legality
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SC Seeks Opinion of Centre, States on Plea to Make Sports Fundamental Right(27.04.2022)
Supreme Court has sought the view of the Centre and state governments on a proposal that physical literacy or sports be recognised as a fundamental ri.....
Tags : Supreme Court , physical literacy, fundamental right, 90 minutes
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CESTAT, Bangalore: Refund Can’t be Rejected for Non-Submission of Invoices by Original Authority(29.04.2022)
Customs, Excise & Service Tax Appellate Tribunal, Bangalore has ruled that refund can’t be rejected for non-submission of invoices before original aut.....
Tags : Customs, Excise & Service Tax Appellate Tribunal, invoices, refund
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Madras HC: Public Service is Being Performed by Lawyers, They Cannot be Denied Funds(21.06.2024)
Madras High Court has stated that lawyers perform public services that are similar to those of public servants and the Government should ensure that p.....
Tags : Madras High Court, Public Services, Funds
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Del. HC Denies Default Bail to NSCN(IM) Leader Alemla Jamir in Terror Funding Case(03.05.2023)
Delhi High Court while observing that case has progressed to the stage where part evidence has already been recorded, implying that the charge-sheet f.....
Tags : Delhi High Court, Default Bail, NSCN(IM), Terror Funding
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SC Stays All. HC Order That Directed Schools to Refund/Adjust 15% Fees Paid During Covid-19(05.05.2023)
Supreme Court has stayed Allahabad High Court’s order which had directed the schools in Uttar Pradesh to refund or adjust 15% of excess fees charged d.....
Tags : Supreme Court, Fees, Covid-19, Refund
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Del HC: It Would Discourage Litigants if Court Fees Not Refunded for Unadjudicated Lis(09.05.2023)
Delhi High Court has observed that a litigant will be discouraged to seek justice when refused to get refund of court fee in an unajdudicated lis and .....
Tags : Delhi High Court, Court Fees, Unadjudicated Lis, Refund
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Rule 5 of Cenvat Credit Rules, 2004 will be applicable for the export of services prior to 14th March 2006(16.07.2024)
The appellant filed refund claims under Rule 5 of the Cenvat Credit Rules, 2004 read with Notification No. 5/2006-CE (NT) dated March 14, 2006. These .....
Tags : Cenvat Credit, Refund, Applicability
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Children have right to promotion in minority institution up to elementary level(10.06.2016)
Applying the ‘best interest’ principle, Kerala High Court granted an elementary school student benefit of Section 16 of the Right of Children to Free .....
Tags : minority school, elementary, student, promotion, fundamental right
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Exemption available to GTA service for transport of 'agricultural produce' cannot cover the transport of cut wood of trees(19.02.2018)
In instant case, the Respondents are engaged in the manufacture of MDF, particle boards, wooden flooring, etc. They are registered with the Department.....
Tags : Refund, Grant, Validity
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No demand of duty amount can be confirmed without issuing show cause notice and following the procedure prescribed under Section 11A of the Central Excise Act(06.12.2023)
The present appeal is directed against the impugned order passed by the Commissioner (Appeals) deciding two appeals of the Appellant whereby the Commi.....
Tags : Refund claim, rejection, Legality
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Refund of accumulated Cenvat Credit is allowable on export of goods, even if, they are exempted from payment of Central Excise Duty(20.05.2024)
Present appeal has been filed by Kancor Ingredients Limited against Order-in-Appeal passed by the Commissioner (Appeals) CGST, Noida. The learned Comm.....
Tags : Cenvat Credit, Refund, Eligibility
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In absence of proof of delivery, the presumption of service of notice is not sustainable(25.06.2021)
The Appellant filed refund claim for Rs.34,42,038. The refund sanctioning authority vide order-in-original sanctioned the refund for Rs. 34,42,218 to .....
Tags : Refund, Notice, Service thereto
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Allahabad HC: Merely Because Refund is Due, Liability to Deposit Tax Can’t be Escaped(10.07.2024)
Allahabad High Court has held that merely because a refund is due to a registered dealer from assessment proceedings, liability of depositing tax unde.....
Tags : Allahabad High Court, Refund, Registered Dealer, Assessment Proceedings
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SC Dismisses Plea Seeking Utilization of West Bengal CM Relief Fund for Migrant Workers(20.05.2020)
Supreme Court has dismissed a plea seeking the Top Court's intervention for directions seeking utilising a portion of the State of West Bengal's Chief.....
Tags : Supreme Court, Utilization of West Bengal CM Relief Fund
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Uttarakhand HC: Fundamental Right to Life of Van Gujjars Families Being Violated(26.05.2021)
Uttarakhand High Court has ruled that the fundamental right to life under Article 21 of the Constitution of India, 1949 of Van Gujjars families was be.....
Tags : Uttarakhand High Court, Fundamental Right to Life of Van Gujjars Families
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Raj. HC: Forcing a Person to Trial Without Prima Facie Evidence is Infringement of Fundamental Right(19.05.2023)
Rajasthan High Court while observing that framing of charges by trial Court is an important exercise of power, has held that forcing a person to go th.....
Tags : Rajasthan High Court, Prima Facie Evidence, Fundamental Right, Trial
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Del HC: Can’t Exclude Govt. Servants from Protection of Fundamental Rights(26.05.2023)
Delhi High Court while setting aside 2019 Memorandum that de-recognised the Central PWD Engineers Association, has observed that government servants c.....
Tags : Delhi High Court, Fundamental Rights, Government Servants
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Kerala HC: No Fundamental Right for Citizen to Have Title of Laws in Language that is Familiar(21.08.2024)
Ker. HC while dismissing a PIL that challenged the Hindi names of the three new criminal laws, has observed that there is no fundamental right for a c.....
Tags : Kerala High Court, Fundamental Right, Criminal Laws
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SC: Not Declaring Cut-Off Marks for PWDs Under Overall Horizontal Reservation Not Arbitrary(22.08.2024)
Supreme Court has held that if cut-off marks are not declared for candidates with benchmark disability who fall under the Overall Horizontal Reservati.....
Tags : Supreme Court, Overall Horizontal Reservation, Fundamental Rights
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Gujarat High Court Dismisses PIL Seeking Usage of Gujarati Language in Courts(22.08.2024)
Gujarat High Court has dismissed a Public Interest Litigation (PIL) that sought the usage of Gujarati language in courts across the State. The Court s.....
Tags : Gujarat High Court, Public Interest Litigation, Fundamental Right
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Delhi HC: Road Maintenance Concerns Fundamental Rights of Citizens(31.05.2022)
Delhi High Court observed that lack of funds cannot be a valid ground for the State to escape from its duty to maintain public roads, as the same pert.....
Tags : Delhi High Court, Fundamental Rights, public roads
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SC: Can’t Direct Legislature to Enact Law for Enforcement of Fundamental Duties(12.09.2024)
SC while hearing a plea seeking enforcement of the Fundamental Duties under the Constitution of India, has observed that duties are very important but.....
Tags : Supreme Court, Fundamental Duties, Constitution of India
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SC: Perversity in Award Due to Non-Consideration of Vital Evidence is Sufficient for Interference(12.11.2024)
SC has observed that if there is a perversity in the award insofar as non-consideration of vital evidence is concerned, the same tantamounts to violat.....
Tags : Supreme Court, Vital Evidence, Fundamental Policy
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SC: Right to Get Legal Aid is a Fundamental Right of Accused, Guaranteed by Article 21 of COI(04.12.2024)
SC has stated that right to get legal aid is a fundamental right of accused, guaranteed by Article 21 of COI. When an accused has either not engaged a.....
Tags : Supreme Court, Legal Aid, Fundamental Right, Article 21
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Del. HC: Collection of Funds to Commit Offence in Future Not Money Laundering Under PMLA(05.12.2024)
Delhi High Court has stated that the proceeds of crime has to be generated as a result of criminal activity. The collection of funds in an illegal way.....
Tags : Delhi High Court, Money Laundering, Collection of Funds
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Calcutta High Court Pulls State Government Over Lack of Funds(15.01.2025)
Calcutta High Court pulled up the State Government over lack of funds and stated that it is a very sorry state of affairs that there is no money for p.....
Tags : Calcutta High Court, State Government, Lack of Funds
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Ker. HC: Complainant Filing Several FIRs against Accused on Same Grounds Violates Fundamental Rights(16.01.2025)
Kerala High Court has observed that registration of multiple first information reports by the same complainant against the same accused for same alleg.....
Tags : Kerala High Court, Fundamental Rights, First Information Reports
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EPFO Raises Rate Marginally to 8.8% for FY16(17.02.2016)
Employees' Provident Fund Organisation (EPFO) has marginally raised interest rate on retirement savings to 8.80% for 2015 -16 from 8.75% last year but.....
Tags : Employees' Provident Fund Organisation, interest rate on retirement savings
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Kerala HC: Right to Consume Alcohol is a Not Fundamental Right(18.01.2017)
Kerala High Court has dismissed a challenge against Government’s Liquor Policy, observing that laws prohibiting alcoholic drinks will not fall foul of.....
Tags : Kerala High Court, Liquor Policy, alcoholic drinks, fundamental rights
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Rajya Sabha Clears Chit Funds (Amendment) Bill, 2019(29.11.2019)
Rajya Sabha has cleared the Chit Funds (Amendment) Bill, 2019 to streamline operations of collective investment schemes or chit funds with the aim to .....
Tags : Rajya Sabha, Chit Funds
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SC Asks Chief Secretary of Uttarakhand to Explain Misutilization of CAMPA Funds(06.03.2025)
Supreme Court has asked the Chief Secretary of Uttarakhand to explain why the CAMPA funds which are meant for improving the green cover across the cou.....
Tags : Supreme Court, CAMPA Funds, Chief Secretary
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Ker. HC: Motherhood is a Deeply Personal and Fundamental Aspect of Life(17.03.2025)
Ker HC while setting aside the decision in Rajitha P.V. and Ors. Vs. Union of India and Ors.(MANU/KE/0432/2025), has observed that motherhood is a dee.....
Tags : Kerala High Court, Fundamental Aspect, Motherhood
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Del. HC to Tihar Jail Superintendent: Produce Yasin Malik Through VC in NIA’s Appeal Against Him(04.08.2023)
Delhi High Court has directed Tihar jail superintendent to produce Yasin Malik through video conferencing during hearing of NIA’s appeal seeking death.....
Tags : Delhi High Court, Yasin Malik, Terror Funding Case
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Bom. HC: Cannot Breach Fundamental Rights of Residents Merely because they Feed Dogs(24.01.2025)
Bombay High Court has held that housing society cannot resort to and/or not respect and/or breach the fundamental rights guaranteed to the residents a.....
Tags : Bombay High Court, Fundamental Rights, Housing Society
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Kar HC: Right to Health Stands Enforced Only with State’s Obligation to Create Medical Facilities(27.01.2025)
Karnataka High Court has stated that when the right to health and right to medical-care is treated as fundamental right, it stands enforced only with .....
Tags : Karnataka High Court, Fundamental Right, Medical Facilities
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Cal. HC: Once Funds of PF are Transferred to Statutory Fund, Employees Can’t Claim a Separate Share(04.02.2025)
Calcutta High Court has observed that once funds of a provident fund trust are transferred to the statutory Provident Fund, employees cannot claim a s.....
Tags : Calcutta High Court, Statutory Fund, Provident Fund
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Bom HC: Can’t Treat Disclosure as Full if Material Suggests Loan is Nothing but Undisclosed Fund(30.04.2025)
Bombay HC has observed that if there is a prima-facie material suggesting that the transaction of loan is nothing but the undisclosed funds of the Pet.....
Tags : Bombay High Court, Undisclosed Fund, Transaction of Loan
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Supreme Court: ‘Digital Access’ a Part of Fundamental Right to Life(30.04.2025)
SC has held that the right to digital access is a part of right to life and liberty under Article 21 of the Constitution of India, which necessitates .....
Tags : Supreme Court, Fundamental Right, Digital Access
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Telangana High Court: Barring People with over Two Children From Polls Violates No Fundamental Right(03.11.2025)
Telangana HC dismissed a plea challenging Section 21(3) of the Telangana Panchayat Raj Act, 2018, which bars those with more than two children from co.....
Tags : Fundamental Right, Telangana Panchayat Raj Act, Elections
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Kerala High Court: Technical Glitches Not to Hinder Grant of Tax Refunds(21.10.2021)
Kerala High Court has ruled that technical glitches should not stand in the way of ultimate grant of relief by way of refund to taxpayers. The Court h.....
Tags : Kerala High Court, Grant of Tax Refunds
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Delhi HC Dismisses Zahoor Watali's Appeal Against Denial of Bail on Ground of Covid-19(23.08.2022)
Delhi High Court has dismissed appeal filed by Kashmiri businessman Zahoor Ahmad Shah Watali challenging the Trial Court order denying him bail last y.....
Tags : Delhi High Court, Bail, Terror Funding
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Supreme Court: Can’t Use Statement of One Accused against Another(20.05.2025)
SC has observed that the fundamental cannon of criminal jurisprudence is that a statement of one accused person cannot be used against another co-accu.....
Tags : Supreme Court, Fundamental Cannon, Inculpatory Confessions
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Karnataka HC: State Has Fundamental Duty to Supply Drinking Water Fit for Human Consumption(30.05.2025)
Kar. HC has stated that the State has a fundamental duty to supply drinking water fit for human consumption. Access to clean water is not charity, it .....
Tags : Karnataka High Court, Fundamental Duty, Drinking Water
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SC Refuses Interim Bail to Shabir Ahmed Shah; Issues Notice on His Bail Petition(05.09.2025)
Supreme Court issued notice on Kashmiri Separatist Shabir Ahmed Shah’s bail plea in a terror funding case but denied interim bail, despite his lawyer .....
Tags : Interim bail, Bail petition, Terror funding
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J&K&L HC: Name Change Is Fundamental Right; Boards Must Consider Legal Documents, Not Reject Request(15.09.2025)
J&K High Court ruled the right to change one’s name is a fundamental right under the Constitution. The Education Board cannot arbitrarily reject such .....
Tags : Fundamental Right, Legal Documents, Education Board
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Orissa HC: In Garb of Right to Protest, Cannot Allow People to Take Law in their Hands(24.07.2025)
Orissa HC has observed that in the garb of a right to protest, no one should be allowed to take the law in their hand nor should cause any disturbance.....
Tags : Orissa High Court, Right to Protest, Fundamental Right
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Madras HC: No Political Symbols or Leader Photos in Welfare Ads(01.08.2025)
Madras High Court, in an interim order, barred the use of party names, symbols, or photos of former Chief Ministers in Government welfare scheme adver.....
Tags : Political neutrality, Government advertisement, Public funds, Madras HC
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